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All Journal Account : Jurnal Akuntansi, Keuangan dan Perbankan Proceeding Applied Business and Engineering Conference TANJAK : Jurnal Pengabdian Kepada Masyarakat
Sartika, Novira
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Revealing The Meaning Of Cultural Accounting In The Safar Bath Ritual Ceremony In Bengkalis Regency Wahyuni, Endang Sri; Sartika, Novira; Aryani, Aryani
ABEC Indonesia Vol. 12 (2024): 12th Applied Business and Engineering Conference
Publisher : Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this study is to find out the financing of safar bathing cultural rituals, the disclosure of cultural accountingand safar bathing traditional ceremonies as local economic and cultural values. This research is a descriptive research. Datacollection techniques use interviews, documentation and observation. The data analysis technique is with quantitative descriptiveanalysis techniques. The results of the study show that in financing the safar bathing cultural ritual as a whole, the financing comesfrom the Regional Expenditure Revenue Budget (APBD) of Bengkalis Regency. In the range of 2021 – 2023, the budget forprotection, development, material utilization, and cultural promotion activities, in this case specifically for the safar bathing culturalritual in 2021, is budgeted at IDR 159,184,000 with a realization of 92.20%, in 2022 with a realization of IDR 233,230,000 with apercentage of 94.80% while in 2023 it will increase by IDR 260,723,000 with a percentage of 90.67%. Cultural accounting refersto how cultural values influence accounting practices, including the measurement, reporting, and disclosure of financialinformation. Then the community can feel the economic value of preserving the traditions, customs, and original values of the safarbath ritual. This cultural preservation not only preserves cultural heritage, but can also bring economic benefits both directly andindirectly. The direct benefits are mainly related to the financial aspects felt by the area manager on Teluk Rhu Beach and thepeople of North Rupat village as economic and cultural actors.
Analisis Akuntansi Pajak Penghasilan Badan Pada CV.RTY: Pajak Penghasilan Badan wita, Wita Widiyanti; Sartika, Novira
Account: Jurnal Akuntansi, Keuangan dan Perbankan Vol. 11 No. 2 (2024): DECEMBER EDITION
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/account.v11i2.6977

Abstract

Every year after the tax year ends, taxpayers will fulfill their obligations to fill out and submit the annual Corporate Income Tax Return (SPT) which is a means for taxpayers to report as well as calculate and determine the amount of income tax payable in the tax year concerned, in this case tax reporting is often not done properly by taxpayers. The purpose of this research is to analyze the application of income tax accounting at CV. RTY whether it is in accordance with the Income Tax Law. This research is descriptive research using a descriptive qualitative and descriptive quantitative approach. Research data obtained from CV. RTY with data collection techniques through interviews and documentation. From the results of the study, it is known that the company in preparing the profit/loss statement is not in accordance with the Income Tax Law so that reconciliation is carried out first and in reporting the company's Annual Tax Return several times delaying or missing the reporting date. Different from previous studies, in this study researchers calculated the amount of tax credit paid by CV. RTY not through the Annual SPT but using SSP PPh article 25 data in 2023 which is based on the Income Tax Law.
Pendampingan Penyusunan Laporan Keuangan Masjid Menggunakan Media Papan Informasi Elektronik Nurhazana, Nurhazana; Rosmida, Rosmida; Sartika, Novira; -, nurhazana
TANJAK : Jurnal Pengabdian Kepada Masyarakat Vol 6 No 1 (2025): TANJAK : Jurnal Pengabdian Kepada Masyarakat
Publisher : P3M Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/rme4b292

Abstract

Masjid sebagai salah satu jenis organisasi nirlaba yang mengelola dana dari masyarakat yang dituntut untuk melakukan pengelolaan dana yang tekumpul secara sistematis, transparan, dan akuntabel. Pengelolaan dana masjid tercermin pada keberadaan laporan keuangan masjid yang transparan dan akuntabel. Namun, dalam pengelolaan keuangan masjid masih bersifat sederhana, mayoritas masjid hanya menyampaikan laporan pengelolaan keuangannya melalui papan pengumuman di mesjid yang terdiri dari daftar uang masuk dan uang keluar. Jamaah berharap pelaporan keuangan yang disusun oleh pangurus masjid lebih rapi sesuai peruntukkannya. Pengabdian pada masyarakat ini dilakukan untuk membantu masjid dalam menyusun dan menyajikan laporan keuangan secara efisien dan transparan. Dengan memanfaatkan papan informasi elektronik, masjid dapat menampilkan informasi keuangan, jadwal donasi, dan pengumuman dengan lebih mudah dan cepat. Pendampingan dilakukan melalui pelatihan pada pengurus masjid khususnya bendahara masjid dalam penggunaan teknologi ini. Diharapkan hasilnya akan meningkatkan akuntabilitas dan memudahkan jamaah dalam memahami kondisi keuangan masjid.
Inovasi Desain Kemasan Produk Umkm Binaan PT. Pertamina Hulu Rokan Untuk Meningkatkan Daya Saing Dan Ekspansi Pasar Hadi, Larbiel; Sartika, Novira; Arif, Muhammad
TANJAK : Jurnal Pengabdian Kepada Masyarakat Vol 5 No 1 (2024): TANJAK : Jurnal Pengabdian Kepada Masyarakat
Publisher : P3M Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/3r2je576

Abstract

Tujuan kegiatan pengabdian ini adalah pendampingan desain kemasan berstandar ekspor pada UMKM Tiga Saudara binaan PT. Pertamina Hulu Rokan, para pelaku usaha atau produsen dapat mendapatkan bimbingan dan dukungan teknis untuk mengembangkan kemasan yang sesuai dengan kebutuhan pasar global. Hal ini dapat dilakukan melalui penyediaan  informasi tentang standar dan peraturan ekspor yang berlaku, pemberian contoh desain kemasan yang berhasil, serta pendampingan langsung dalam  proses perancangan dan implementasi kemasan  yang sesuai standar ekspor.  Metode yang digunakan adalah pendampingan. Luaran kegiatan (Output)  adalah terselenggaranya kegiatan pendampingan tentang standarisasi desain  kemasan produk UMKM Tiga Saudara sehingga mampu menembus pasar retail, grosir, dan ekspor. Dampak (outcome) kegiatan ini adalah  meningkatnya pengetahuan dan keterampilan UMKM terkait standarisasi  desain kemasan produk dan bertambahnya pangsa pasar, mendapatkan apresiasi masyarakat terhadap Polbeng serta terjalinnya hubungan harmonis  antara Polbeng, Mitra dan masyarakat
Penerapan Penerimaan Negara Bukan Pajak (PNBP) Atas Bea Lelang Pada Kantor Pelayanan Kekayaan Negara Dan Lelang (KPKNL) XXX Misya Arla Ratia; Sartika, Novira
Account: Jurnal Akuntansi, Keuangan dan Perbankan Vol. 11 No. 1 (2024): JUNE EDITION
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/account.v11i1.6690

Abstract

This study aims to determine Non-Tax State Revenue (PNBP) at the XXX State Wealth and Auction Service Office (KPKNL) for a period of 3 (three) years, from 2020 to 2022, and the administration of Non-Tax State Revenue (PNBP) derived from Auction Fees at the XXX State Wealth and Auction Service Office (KPKNL). This research is descriptive research with a qualitative approach and a quantitative approach. This research data was obtained from the XXX State Wealth and Auction Service Office (KPKNL). The data collection techniques used were interviews and documentation. The results showed that the development of PNBP on Auction Duty carried out by the KPKNL in increasing auction duties was optimally carried out. Even though in 2021 the revenue for the auction duty target did not reach realization, in 2022 KPKNL XXX had reached the realization of the set target, and the auction was in the highest selling status. In administering the auction money, KPKNL has carried out procedures in accordance with the legal basis used, namely the Regulation of the Minister of Finance of the Republic of Indonesia Number 213/PMK.06/2020 concerning Guidelines for the Implementation of Auctions and further regulates the administration carried out by KPKNL in the Regulation of the Director General of State Assets Number 2/KN/2022 concerning Guidelines for Auction Administration at the State Wealth and Auction Service Office. Keywords : Application, Non-Tax State Revenue (PNBP), Administration, Auction Duty
Co-Authors -, nurhazana Aryani Aryani, Aryani Endang Sri Wahyuni Larbiel Hadi Misya Arla Ratia Muhammad Arif Nurhazana, Nurhazana Rosmida, Rosmida wita, Wita Widiyanti